财政精准施策视角下林草农业文化遗产保护与乡村振兴协同机制研究

Study on the Synergistic Mechanism of Forest and Grass Agricultural Cultural Heritage Protection and Rural Revitalization from the Perspective of Fiscal Precision Policy

摘要: 农业文化遗产作为农耕文明的活态载体，尤其是包含丰富生态智慧的林草类遗产，其保护与乡村振兴的协同推进是践行乡村全面振兴战略的重要路径。研究基于财政精准施策理论，结合我国林草农业文化遗产保护与乡村振兴的实践现状，构建“财政精准施策(A)–林草农业文化遗产保护(F)–乡村振兴(C)–协同发展(D)”分析框架，系统剖析四者的内在逻辑关联。通过梳理文献和分析中央与辽宁省部分财政投入数据，揭示当前财政投入存在的资金配置碎片化、精准匹配不足、绩效监管缺失、协同机制不畅等问题。在此基础上，针对性构建专项化资金供给、分级分类精准投放、全流程绩效管控、多主体协同治理四大机制，为财政政策更高效赋能农业文化遗产保护与乡村振兴协同发展提供理论支撑与实践路径。

Abstract: As living carriers of agricultural civilization, agricultural cultural heritage—particularly forest and grassland heritage rich in ecological wisdom—requires coordinated protection efforts with rural revitalization as a key pathway to implementing the comprehensive rural revitalization strategy. Grounded in fiscal precision policy theory and informed by China’s practical experiences in preserving agricultural cultural heritage and advancing rural revitalization, this study establishes an analytical framework: “Fiscal Precision Policy (A)-Protection of Forest/Grassland Agricultural Cultural Heritage (F)-Rural Revitalization (C)-Collaborative Development (D)” to systematically examine their interrelationships. Through literature review and analysis of fiscal allocation data from central and Liaoning provincial governments, the study identifies challenges including fragmented fund distribution, insufficient targeted matching, inadequate performance monitoring, and inefficient coordination mechanisms. Building on these findings, four targeted mechanisms are proposed: specialized funding allocation, tiered and categorized precise disbursement, comprehensive performance-based governance, and multi-stakeholder collaborative management, providing both theoretical foundations and practical pathways for enhancing fiscal policy effectiveness in supporting the integrated development of agricultural cultural heritage preservation and rural revitalization.